This page is for people filing a tax return in Spain for the first time or unsure whether they need to file one. It covers the rules of the 2026 campaign (for 2025). The Tax Agency has not yet announced the dates of the next campaign, for 2026; we will update this page as soon as they are published.
Who has to file a tax return?
You have to file a return if your income exceeds the legal thresholds or you fall under one of the mandatory cases. If your income consisted only of the types listed below and did not exceed these amounts, you did not have to file a return for 2025:
| Type of income | Threshold for 2025 |
|---|---|
| Wages from one payer, or from several if the second and subsequent payers together paid no more than €1,500 | €22,000 |
| Wages from several payers when the second and subsequent payers paid more than €1,500; alimony or child support payments; a payer not required to withhold tax; a fixed withholding rate | €15,876 |
| Interest, dividends and capital gains from which tax was withheld | €1,600 |
| Imputed income from real estate, Treasury bills, public subsidies | €1,000 |
| Any income combined, if losses are below €500 | €1,000 |
Regardless of the amount, a return must be filed by:
- anyone registered as self-employed (autónomo) at any time during the year;
- anyone who wants to credit tax paid abroad, including in Ukraine;
- anyone who made pension or other contributions that reduce the tax base;
- recipients of the minimum living income (Ingreso Mínimo Vital).
If you are not required to file, you can still file a return to get an overpayment back, for example when your employer withheld more tax than was due. Without a return, the overpayment is not refunded.
When is the return filed?
The return for a year is filed in the spring of the following year. The 2026 campaign for 2025 ran as follows:
| Date | What happened |
|---|---|
| 11 March | Reference numbers (número de referencia) started to be issued |
| 8 April | Online filing and access to the draft opened |
| 6 May | Filing by phone by appointment opened |
| 1 June | Filing at offices by appointment opened |
| 25 June | Last day to pay the tax by direct debit from a bank account |
| 30 June | End of the campaign |
How do you log in and file the return yourself?
You file the return yourself online in the Renta WEB service on the website of the Tax Agency (Agencia Tributaria). A foreign national’s tax number is their NIE.
You can log in with an electronic certificate, through the state identification system Cl@ve (Cl@ve Móvil) or with a reference number. The European eIDAS system is meant for the electronic IDs of EU citizens, so you will most likely not be able to use it with Ukrainian documents. You get a reference number in the RENØ service or in the Tax Agency app. For this, you need the amount from box 505 of the previous year’s return or, if you did not file a return that year, the number of a Spanish bank account (IBAN) you held on 31 December. NIE holders also enter the document support number (número de soporte), that is, the number of the TIE card; if you do not have a card yet, ask the Tax Agency how you can log in.
After you log in, the Tax Agency offers a draft return (borrador) with the data it already has. Check it: the Tax Agency may have no data on income from abroad, including from Ukraine, and then you have to add it yourself. You can amend and confirm the draft online, by phone or at an office by appointment.
Phone assistance (“Le llamamos”) is available by appointment at 91 553 00 71 or 901 22 33 44; the information line is 91 554 87 70.
How do you pay the tax, and can you pay in installments?
You can pay the tax at once or in two installments without interest: 60% when you file the return and the remaining 40% later. In the 2026 campaign, the second installment will be debited from your account on 5 November 2026; if you did not choose direct debit, pay it by 5 November 2026 with Modelo 102. Paying in two installments is allowed only if the return was filed on time.
How do you correct a return you have filed?
Since 14 March 2025, an error in a return for 2024 or a later year is corrected through a single procedure: you file a corrective return (autoliquidación rectificativa). In Renta WEB, you tick box 103 for this. There is no limit on the number of such corrections. Returns for 2023 and earlier years are corrected under the previous rules.
How does a non-resident file?
A non-resident files Modelo 210 instead of Modelo 100, separately for each type of Spanish income. Deadlines:
- sale of real estate: within three months after one month has passed from the date of sale;
- imputed income from housing that is not rented out: for 2025, from 1 January to 31 December 2026; for 2026 and later years, from 1 April to 31 December of the following year;
- rental income with tax to pay: if you declare rental income for each quarter separately, the old deadlines apply to the first three quarters of 2026 (the first 20 days of April, July and October 2026), and from the fourth quarter of 2026 onward the deadline is the first 20 days of April of the following year; if you declare all rental income for 2026 together, the first 20 days of April 2027;
- other income with tax to pay: the first 20 days of April, July, October and January.
What mistakes should you avoid?
- Not checking the draft. Income from Ukraine may be missing from it, and you add it yourself.
- Not filing a return when you want to credit tax paid in Ukraine: without a return, no credit is possible.
- Missing 25 June if you plan to pay by direct debit.
- Filing Modelo 100 as a non-resident: non-residents file Modelo 210.